Clean energy cess amendment updates cross-reference in rule and provides immediate commencement upon Gazette publication.
Amendment to the Clean Energy Cess Rules, 2010 substitutes the statutory cross-reference in rule 6(4) to cite an alternative provision; the Clean Energy Cess (Amendment) Rules, 2012 take effect upon publication in the Official Gazette and are issued under powers granted by the Finance Act, 2010.

Service tax exemption for common effluent and waste treatment expanded to include registered cooperative societies and removes unit-specific discharge limit.
The notification amends the principal service tax exemption by substituting "of dyeing units" with ", including registered cooperative societies," to expressly include registered cooperative societies in the exemption for common facilities for treatment and recycling of effluents and solid waste, and omits from the Explanation the words referencing effluents "discharged by dyeing units," thereby removing the explicit unit-specific discharge limitation.

Special Economic Zone designation for biotechnology notifies zone, creates Approval Committee and grants inland container depot status.
Notification designates a sector specific Special Economic Zone for biotechnology at Village Kolthur (Survey No. 542, area 10.347) and records prior approval for development, operation and maintenance. It constitutes an Approval Committee with specified ex officio members and a developer representative special invitee, and declares the notified SEZ to be deemed an inland Container Depot under the Customs Act effective from the appointed date.

Tax deduction eligibility: Unnati vocational centre granted extended eligibility and increased approved project cost.
The Government notifies that the project "Unnati, a vocational guidance centre for the underprivileged" run by Sree Guruvayurappan Bhajan Samaj Trust is extended as an eligible project for a further three year period beginning 2012-13, following the National Committee's recommendation. The notification also amends the earlier entry in the statutory table to substitute the previously stated project cost and corpus fund figures with higher approved totals, thereby increasing the maximum cost allowed for deduction purposes.

Section 35AC eligibility extended for Rescue Foundation's anti-trafficking scheme following committee recommendation, authorising continued tax-benefit treatment.
Notification extends Section 35AC eligibility to the Rescue Foundation project "Rescue, Rehabilitation & Repatriation of trafficked girls/women" for a further three-year period commencing with the financial year 2011-12, maintaining its status as an eligible project for tax-incentive purposes and leaving the previously approved project cost unchanged.

Eligible project designation extended for community health centre, preserving approved project cost and tax incentive eligibility.
The Central Government re-notifies "Running of Omayal Achi Community Health Centre at Arakambakkam" by Mr. Omayal Achi Mr. Arunachalam Trust as an eligible project under section 35AC for a further three-year period commencing with financial year 2012-13, following a recommendation by the National Committee under rule 11M(5). The notification affirms prior approvals and cost adjustments and states the project is extended without change to the then-approved estimated cost and corpus fund, preserving its entitlement to expenditure-based tax incentives under section 35AC.

Section 35AC project eligibility extended for a charitable hospital, continuing notified scheme status for a further three-year period.
The Central Government, under Section 35AC read with Explanation (b), notifies extension of eligible project status for "Shree Ramakrishna Sewa Kendra (charitable hospital)" carried out by Shree Ramakrishna Shanti Ashram, Jharkhand, for a further three years commencing with the financial year 2011-12, following the National Committee's recommendation under rule 11M(5) and without any change in the approved project cost.

Income tax exemption eligibility extended for Anandashram palliative care project for a further three-year period by notification.
The Central Government notifies extension of Income-tax Act eligibility for the Anandashram palliative hospice project carried out by Anandashram Seva Trust, Karnataka, for a further three-year period commencing 2011-12 following the National Committee's recommendation; the approved project cost remains unchanged at Rs. 4.00 crore.

Deduction under Section 35AC extended for Thermax school project and the allowable project cost ceiling increased.
Notification designates and extends eligibility under Section 35AC for Thermax Social Initiative Foundation's school project for a further three-year period beginning 2011-12, and amends the earlier notification to increase the maximum project cost ceiling allowable for deduction, substituting the prior cost figure with the revised higher amount.

Tax deduction eligibility extended for Rehabilitation and Education of the Blind project following statutory notification and committee recommendation.
The Central Government has notified continuation of the "Rehabilitation and Education of the blind in Gujarat State" scheme as an eligible project under Section 35AC for a further three-year period beginning with financial year 2011-12, on the recommendation of the National Committee under rule 11M, preserving the then-approved cost and noting prior cost enhancements and earlier extensions.

Eligible project status under section 35AC extended for Rawal Mallinathji Foundation's rural hospice programme for three years.
The Central Government, under the Income-tax Act, has notified extension of eligible project status for the "Day care hospital and mobile hospice rural outreach programme" carried out by Rawal Mallinathji Foundation for a further three years commencing 2011-12, pursuant to a recommendation by the National Committee for Promotion of Social and Economic Welfare, and expressly retained the previously approved project cost unchanged.

Eligible project under Section 35AC extended for Udavum Karangal's rehabilitation scheme for orphans and destitute.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to Section 35AC, notifies the "Rehabilitation of orphans and destitute" project by Udavum Karangal as an eligible project or scheme for a further three-year period commencing 2012-13, without change to the approved cost of Rs. 1197 lakh including an Educational corpus fund of Rs. 100 lakh.

Section 35AC extension: eligible social-welfare project notified for a further three-year tax-benefit period under rule recommendation.
The Central Government, under the statutory power read with Explanation (b) to Section 35AC and on the National Committee's recommendation under the income-tax rules, notifies renewal of Shri Ganesh Shikshan Prasarak Mandal's project as an eligible project or scheme for a further three years commencing 2011-12, without any change in the approved project cost, covering expansion and construction of multiple social service facilities.

Section 35AC project extension approves further three-year eligibility and increases allowable project cost for Pranab Kanya Sangha.
The Central Government has notified that Pranab Kanya Sangha's project is eligible for deduction under the Explanation to section 35AC for a further three-year period commencing 2012-13, following recommendation by the National Committee. The notification also amends the earlier maximum allowable project cost and increases the corpus fund component, substituting the previous cost ceiling with a higher aggregate amount for purposes of deduction.

Extension of eligible project status under Section 35AC for Institute of Child and Woman Health Care; approved cost unchanged.
The Institute of Child and Woman Health Care, operated by Dr. Kuntal Goswami Memorial Trust in Guwahati, is notified as an eligible project for a further three-year period following the national committee's recommendation, and the extension is granted without any change to the previously approved project cost.

Section 35AC eligibility extended for UTKARSH hostel project, preserving tax-favoured treatment under existing approved cost.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to Section 35AC, notifies continuation of the UTKARSH hostel scheme run by Arya Anathalaya as an eligible project for a further three-year period commencing 2012-13, following the National Committee's recommendation and confirming the approved project cost remains unchanged.

Deduction for eligible projects renewed; project eligibility extended and maximum allowable project cost increased.
The Central Government, under the deduction provision read with Explanation (b), re-notifies Jamiah Uloomul Quran's "Reconstruction in place of depleted building" as an eligible project for a further three years commencing with financial year 2012-13, following a recommendation that the project is being properly executed. The notification also amends the earlier notification by substituting the previously stated maximum allowable project cost with a revised higher amount for deduction purposes.

Section 35AC project eligibility extended for rainfed farming projects and cost ceiling increased by notification.
Notification under Section 35AC designates the Western India Rainfed farming project and the Eastern India Rainfed farming project carried out by Gramin Vikas Trust as eligible projects and extends their notified eligibility for a further three financial years commencing with 2012-13. The notification also amends the maximum project cost and increases the corpus fund component in the table entry for these projects, thereby revising the cap on expenditure recognized for deduction under the provision.

Tax benefit eligibility for a cancer-hospital expansion project extended, preserving prior approved project cost and status.
The Central Government has extended tax-incentive eligibility for Barasat Cancer Research & Welfare Centre's oncology expansion-raising capacity and facilities for economically weaker patients-for a further three-year period beginning 2012-13, without altering the approved project cost, based on the National Committee's recommendation that the project is properly executed, pursuant to the statutory power to notify eligible projects under the Income-tax Rules.

Extension of eligible project designation: rural health scheme's tax incentive status extended for an additional three year period.
The Central Government has extended the notified eligibility of the rural health project "Rural Health for safe motherhood and child health support and awareness generation on HIV AIDs issues," implemented by Krishi Gram Vikas Kendra, Jharkhand, as an eligible project under Section 35AC for a further three year period commencing with financial year 2011 12, on the National Committee's recommendation and without any change to the approved project cost.